Sales Forecast
| Sales Forecast | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Unit Sales | |||||||||||||
| Espresso Drinks | 0% | 5,000 | 7,500 | 10,000 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 |
| Pastry Items | 0% | 2,000 | 3,000 | 6,000 | 8,333 | 8,333 | 8,333 | 8,333 | 8,333 | 8,333 | 8,333 | 8,333 | 8,333 |
| Other | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 7,000 | 10,500 | 16,000 | 20,833 | 20,833 | 20,833 | 20,833 | 20,833 | 20,833 | 20,833 | 20,833 | 20,833 | |
| Unit Prices | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Espresso Drinks | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | |
| Pastry Items | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | |
| Other | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | |
| Sales | |||||||||||||
| Espresso Drinks | $15,000 | $22,500 | $30,000 | $37,500 | $37,500 | $37,500 | $37,500 | $37,500 | $37,500 | $37,500 | $37,500 | $37,500 | |
| Pastry Items | $2,000 | $3,000 | $6,000 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Sales | $17,000 | $25,500 | $36,000 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | |
| Direct Unit Costs | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Espresso Drinks | 0.00% | $0.25 | $0.25 | $0.25 | $0.25 | $0.25 | $0.25 | $0.25 | $0.25 | $0.25 | $0.25 | $0.25 | $0.25 |
| Pastry Items | 0.00% | $0.50 | $0.50 | $0.50 | $0.50 | $0.50 | $0.50 | $0.50 | $0.50 | $0.50 | $0.50 | $0.50 | $0.50 |
| Other | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Direct Cost of Sales | |||||||||||||
| Espresso Drinks | $1,250 | $1,875 | $2,500 | $3,125 | $3,125 | $3,125 | $3,125 | $3,125 | $3,125 | $3,125 | $3,125 | $3,125 | |
| Pastry Items | $1,000 | $1,500 | $3,000 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | $4,167 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $2,250 | $3,375 | $5,500 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | |
Personnel Plan
| Personnel Plan | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Managers | 0% | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 |
| Pastry Bakers | 0% | $3,400 | $3,400 | $3,400 | $3,400 | $3,400 | $3,400 | $3,400 | $3,400 | $3,400 | $3,400 | $3,400 | $3,400 |
| Baristas | 0% | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total People | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | |
| Total Payroll | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | |
General Assumptions
| General Assumptions | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Plan Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
| Current Interest Rate | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | |
| Long-term Interest Rate | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | |
| Tax Rate | 30.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | |
| Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Pro Forma Profit and Loss | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Sales | $17,000 | $25,500 | $36,000 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | |
| Direct Cost of Sales | $2,250 | $3,375 | $5,500 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $2,250 | $3,375 | $5,500 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | $7,292 | |
| Gross Margin | $14,750 | $22,125 | $30,500 | $38,542 | $38,542 | $38,542 | $38,542 | $38,542 | $38,542 | $38,542 | $38,542 | $38,542 | |
| Gross Margin % | 86.76% | 86.76% | 84.72% | 84.09% | 84.09% | 84.09% | 84.09% | 84.09% | 84.09% | 84.09% | 84.09% | 84.09% | |
| Expenses | |||||||||||||
| Payroll | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | |
| Sales and Marketing and Other Expenses | $2,250 | $2,250 | $2,250 | $2,250 | $2,250 | $2,250 | $2,250 | $2,250 | $2,250 | $2,250 | $2,250 | $2,250 | |
| Depreciation | 15% | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 |
| Utilities | 5% | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 |
| Payroll Taxes | 15% | $3,260 | $3,260 | $3,260 | $3,260 | $3,260 | $3,260 | $3,260 | $3,260 | $3,260 | $3,260 | $3,260 | $3,260 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $32,343 | $32,343 | $32,343 | $32,343 | $32,343 | $32,343 | $32,343 | $32,343 | $32,343 | $32,343 | $32,343 | $32,343 | |
| Profit Before Interest and Taxes | ($17,593) | ($10,218) | ($1,843) | $6,198 | $6,198 | $6,198 | $6,198 | $6,198 | $6,198 | $6,198 | $6,198 | $6,198 | |
| EBITDA | ($12,593) | ($5,218) | $3,157 | $11,198 | $11,198 | $11,198 | $11,198 | $11,198 | $11,198 | $11,198 | $11,198 | $11,198 | |
| Interest Expense | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | |
| Taxes Incurred | ($5,528) | ($2,763) | ($669) | $1,341 | $1,341 | $1,341 | $1,341 | $1,341 | $1,341 | $1,341 | $1,341 | $1,341 | |
| Net Profit | ($12,899) | ($8,289) | ($2,007) | $4,024 | $4,024 | $4,024 | $4,024 | $4,024 | $4,024 | $4,024 | $4,024 | $4,024 | |
| Net Profit/Sales | -75.87% | -32.50% | -5.58% | 8.78% | 8.78% | 8.78% | 8.78% | 8.78% | 8.78% | 8.78% | 8.78% | 8.78% | |
| Pro Forma Cash Flow | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | $17,000 | $25,500 | $36,000 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | |
| Subtotal Cash from Operations | $17,000 | $25,500 | $36,000 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | |
| Additional Cash Received | |||||||||||||
| Sales Tax, VAT, HST/GST Received | 0.00% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| New Current Borrowing | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Other Liabilities (interest-free) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Sales of Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Sales of Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Investment Received | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Received | $17,000 | $25,500 | $36,000 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | $45,833 | |
| Expenditures | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | $21,733 | |
| Bill Payments | $1,106 | $3,295 | $7,196 | $11,401 | $15,076 | $15,076 | $15,076 | $15,076 | $15,076 | $15,076 | $15,076 | $15,076 | |
| Subtotal Spent on Operations | $22,839 | $25,028 | $28,929 | $33,134 | $36,810 | $36,810 | $36,810 | $36,810 | $36,810 | $36,810 | $36,810 | $36,810 | |
| Additional Cash Spent | |||||||||||||
| Sales Tax, VAT, HST/GST Paid Out | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Principal Repayment of Current Borrowing | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Other Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Long-term Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Purchase Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Purchase Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Dividends | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Spent | $22,839 | $25,028 | $28,929 | $33,134 | $36,810 | $36,810 | $36,810 | $36,810 | $36,810 | $36,810 | $36,810 | $36,810 | |
| Net Cash Flow | ($5,839) | $472 | $7,071 | $12,699 | $9,024 | $9,024 | $9,024 | $9,024 | $9,024 | $9,024 | $9,024 | $9,024 | |
| Cash Balance | $64,161 | $64,633 | $71,703 | $84,403 | $93,426 | $102,450 | $111,474 | $120,498 | $129,521 | $138,545 | $147,569 | $156,593 | |